ACCT 470 - Auditing

(4 units)

Prerequisites: ACCT 300B and ACCT 320 with grades of “C” or better; I S 301.
Problems of verification, valuation and presentation of financial information in reports covered by opinion of independent public accountant. Major concepts of operational auditing and relationship to independent audit. Public accountant and internal auditor responsibilities. Rules of professional conduct.

Letter grade only (A-F). Laboratory and/or class computer applications required.